Section 11 in The Chhattisgarh Upkar Adhiniyam, 1981
11. Levy of cess on land held in connection with mineral rights.
(1)There shall be levied and collected a cess on land held in connection with mineral rights at such rate as may be notified by the State Government per ton of major mineral raised therefrom subject to the maximum of rupees ten per ton of major mineral raised and the rate of cess prevailing in respect of the coal during the period commencing from the date of commencement of the principal Act and ending on the date of commencement of the Chhattisgarh Upkar (Sanshodhan) Adhiniyam, 1987, shall be deemed to be the rate of cess notified under this sub-section in respect of coal :Provided that subject to the limitation mentioned above the State Government may, by notification, increase or reduce the rate of cess at an interval of not less than one year, where the rate is increased it shall not be in excess of fifty per cent of the rate for the time being in force :Provided further that every notification under the above proviso shall be laid on the Table of the Legislative Assembly and the provisions of Section 24-A of the Chhattisgarh General Clauses Act, 1957 (No. 3 of 1958) shall apply thereto as they apply to a rule.(2)The rate of cess to be notified for the first time in exercise of the powers conferred by sub-section (1) shall be effective from the 1st April, 1987.(3)The cess levied under sub-section (1) shall, subject to and in accordance with the rules made in this behalf, be assessed and collected by such agencies and in such manner as may be prescribed.(4)The agencies prescribed under sub-section (3) shall for the purpose of assessment, collection and recovery of cess and all matters connected therewith, exercise such of the powers conferred upon the authorities specified in Section 3 of the Chhattisgarh General Sales Tax Act, 1958 (No. 2 of 1959) for the purposes aforesaid in respect of sales tax under the said Act and the rules made thereunder, as may be prescribed as if such agencies were the authorities specified in the said Section 3 and the cess on land held in connection with mineral rights were the tax levied under the said Act.]
